Mars Supplies Company provided the following information for the year: Beginning Balance-Work-in-Process Inventory Ending Balance-Work-in-Process Inventory Beginning Balance- Direct Materials Inventory Ending Balance- Direct Materials Inventory PurchasesDirect Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance $27,000 55,000 85,000 60,000 361,000 469,000 21,000 22,000 271,000 What was the amount of the manufacturing overhead costs? OA. OB. OC. OD. $43,000 $293,000 $314,000 $490,000